) 565 

912 
opy 1 



Issued Tune 15, 1912. 



U. S. DEPARTMENT OF AGRICULTURE, 

FOREST SERVICE. 

HENRY S. GRAVES, Forester. 



STANDARD CLASSIFICATION 



OF 



ACTIVITIES AND PROCEDURE 



IN 



FOREST SERVICE ACCOUNTING. 




WASHINGTON: 

GOVERNMENT PRINTING OFFICE. 

1912. 



Issued June 15, 1912. 



U. S. DEPARTMENT OF AGRICULTURE, H.v.si^.-^ o\^.<^^[s^J 
FOREST SERVICE. d.-*Uv,.wU.. 



HENRY S. GRAVES. Forester. 



STANDARD CLASSIFICATION 

OF 

ACTIVITIES AND PROCEDURE 

IN 

FOREST SERVICE ACCOUNTING. 




WASHINGTON; 

GOVERNMENT PRINTING OFFICE. 

1912. 



iz- - ^5Cj 



05 



4 



Procedure — Continued. 

District office — Continued. 

Appointment records 

Statutory roll record 

Transfer of salary cards 

Personnel index 

Record of absences 

Requisition for funds 

Treasury notification of warrant issued 

Certificates of deposit 

Voucher register 

Voucher for disbursement- 
Audit 

Review 

Payment 

Abstract of disbursements 

Special disbursing agents' vouchers and abstracts. . 

Transportation refunds 

Transportation requests — Scrip and mileage Ixmks. 

Receipts 

Receipts record. , 

Refunds 

Statement of receijits and refunds 

Monthly ... 

Annual 

Files 

Identification cards 

Authorization for advertising. . 

Supervisor's office 

Allotments 

Statutory salaries. 

General expenses 

Improvement 

Fire 

• Special 

Accoimting records 

Distribution of charges 

Entries 

Verification of entries. 

Transportation requests and bills of lading 

Forwarding vouchers — close of month 

Distribution of salaries 

Monthly statement — how prepared 

Refund vouchers 

Leaves of absence 

Monthly service reports 

Elements of cost 

Operation 

Administration. 

Protection 

Patrol 

Fire suppression 

Boundary survey 

Leave, Sundays, and holidays 

Quarters 

Stock feed. 

Forage 



Page. 

26 
26 
27 

= 7 



29 
29 
3° 
30 
30 
31 
31 
33 
33 
33 
33 
33 
33 
33 
34 
34 
34 
34 
34 
34 
34 
34 
34 
34 
34 
34 
35 
35 
35 
35 
35 
35 
36 
36 
36 
36 
36 
36 
36 
36 
36 
36 
37 



Procedure — Continued . 

Elements of cost — Continued. 

Operation — Continued. Page. 

Improvements . . ,57 

New constructions .. 37 

Maintenance 37 

Purchased 37 

Silviculture 37 

Timber sales 37 

Free use 37 

Administrative use 37 

Reforestation 37 

Timber trespass — Fire trespass 37 

Insect control 37 

Investigations 38 

Reconnaissance 38 

Nurseries 38 

Lands r 38 

Boundary examinations 38 

Claims 38 

Administrative sites 38 

Settlement, June 11 38 

Special uses and rights of way 39 

Water power 39 

Occupancy trespass 39 

Status 39 

Grazing 39 

Horses, cattle , and swine . . . , 39 

Sheep and goats 39 

Grazing tresp;iss 39 

Reconnaissance 40 

Investigations 40 

Reseeding 40 

Extermination of animals 40 

Products 40 

Investigations 40 

Sample Form 26, method of use 40 

Arrangement of cards 41 

Illustrations 42 

Diagram i. Sample Form 26, method of distribution of salaries 42 

2. Arrangement of cards. Forest Service as a whole 43 

3, 4. Arrangement of cards, district offices 44-45 

5, 6. .Arrangement of cards, forests 46-47 

4633.3—12 2 



STANDARD CLASSIFICATION OF ACTIVITIES AND PROCEDURE 
IN FOREST SERVICE ACCOUNTING. 



PURPOSE OF THE MANUAL. 

The purpose of this manual is to estabhsh a uniform system of account- 
ing and reporting for the Forest Service, by means of which individual 
as well as administrative efficiency and economy may be measured. Be- 
ginning July I, 1912, the following list of accounts will be adopted as stand- 
ard for the Service. Additional subdivisions of these accounts are author- 
ized to any extent found useful in practice, provided that such subdivisions, 
when combined, represent the accounts here listed: 

LIST OF ACCOUNTS. 
WASHINGTON OFFICE. 



ORESTER: 


FORESTER— Continued. 


OPERATION— Continued. 


General administration — 


Editor— Continued. 


Maintenance— Continued . 


Salaries. 


Review- 


Supplies property room — 


Expenses. 


Salaries. 


Salaries. 


Contingents ( by appropria- 


Expenses. 


Expenses. 


tions). 


Distribution — 


Carpenter shop — 


Law- 


Salaries. 


Salaries. 


Salaries. 


Expenses. 


Expenses. 


Expenses. 


Exhibits- 


Electrician — 


Accounts- 


Salaries. 


Salaries. 


Administration — 


Expenses. 


Expenses. 


Salaries. 


Lantern-slide collection — 


Quarters 


Expenses. 


Salaries. 


Salaries iwill include 


Appointments — 


Expenses. 


telephone operator, 


Salaries. 


Educational work — 


watchmen, messen- 


Audit and record — 


Salaries. 


gers, and char- 


Salaries. 


Expenses. 


women 1. 


General bookkeeping — 


OPERATION: 


Expenses. 


Salaries. 


Administration — 


Freight and express -General. 


Bookkeeping — 


A & VA .UJ. XA.A X *:3 LA U L l\JA-l 

Salaries 


Telegraph General. 


Salaries. 
Receipts — 


Expenses. 


Advertising— General. 
LANDS: 


Salaries. 


Geography — 


Administration — 


Dendrology — 


Supervision — 


Salaries. 


Administration — 


Salaries. 


Expenses. 


Salaries. 


Expenses. 
Atlas- 


Boundary examination — 


Expenses. 


Salaries. 


Wood structure studies- 


Salaries. 


Expenses. 


Salaries. 


Drafting- 


Claims — 


Expenses. 


Salaries. 


Salaries. 


Forest distribution stud- 


Photography — 


Expenses. 


ies — 


Salaries. 


Administrative sites — 


Salaries. 


Expenses. 


Salaries. 


Expenses. 


Maintenance — 


Expenses. 


Editor — 


Supervision — 


Settlement, June 11 — 


Administration — 


Salaries. 


Salaries. 


Salaries. 


Expenses. 


Expenses. 


Expenses. 


Stenography— Clerical — 


Special uses and rights of 


Information — 


Salaries. 


way- 


Salaries. 


Mail and files — 


Salaries. 


Expenses. 


Salaries. 


Expenses. 



(7) 



LIST OF ACCOUNTS— Continued. 
WASHINGTON OFFICE— Continued. 



LANDS—Continued. 
Water power — 

Salaries. 

Expenses. 
Status- 
Salaries. 

Expenses. 
SILVICULTURE: 
Administration — 

Salaries. 

Expenses. 
State cooperation — 

Salaries. 

Expenses. 
Forest management in the 
East 

Salaries. 

Expenses. 
Silvics, investigations — 

Salaries. 

Expenses. 
Silvics, computation — 

Salaries. 

Expenses. 
Silvics, library — 

Salaries. 

Expenses. 
Silvics, compilation — 

Salaries. 

Expenses. 
Cooperative, Federal — 

Salaries. 

Expenses. 
Cooperative, State and pri- 
vate — 

Salaries. 

Expenses. 
GRAZING: 
Administration — 

Salaries. 

Expenses. 
Studies — 

Salaries. 

Expenses. 
PRODUCTS: 
Administration — 
Salaries. 

Expenses. 

Publication — 

Salaries. 

Expenses. 
Statistical studies — 
Salaries. 
Expenses. 
Cooperative, Federal — 
Salaries. 



PRODUCTS— Continued. 
Cooperative, Federal — Con. 

Expenses. 
Cooperative, State and pri- 
vate- 
Salaries. 
Expenses. 
FOREST PRODUCTS LAB- 
ORATORY: 
Administration — 
Salaries. 
Expenses. 
Operation — 
Supervision — 

Salaries. 

Expenses. 
Drafting- 
Salaries. 

Expenses. 
Photography — 

Salaries. 

Expenses. 
Computing — 

Salaries. 
Design 

Salaries. 
Sawmill - 

Salaries. 

Expenses. 
Maintenance — 
Supervision — 

Salaries. 

Expenses. 
Accounts and purchase— 

Salaries. 

Expenses. 
Stenography — Cleric al- 

Salaries. 
Library and files — 

Salaries. 

Expenses. 
Carpenter shop — 

Salaries. 

Expenses. 
Machine shop — 

Salaries. 

Expenses. 
Yard 

Salaries. 

Expenses. 
Quarters — 

Salaries (will include 
telephone operator, 
watchmen, messen- 
gers, and char- 
women I. 

Expenses. 



FOREST PRODUCTS LAB- 
ORATORY- Cuntimied. 

Wood preservation- 
Salaries. 
Expenses. 

Chemistry and distilla- 
tion — 
Salaries. 
Expenses. 

Paper and pulp — * 
Salaries. 
Expenses. 

Timber physics — 
Salaries. 
Expenses. 
Timber tests — 
Salaries. 
Expenses. 
Ground - wood laboratory 

I Wausau) — 
Supervision — 

Salaries. 

Expenses. 
Quarters — 

Expenses. 

Wood utilization — 

Supervision — 

Salaries. 

Expenses. 
Publication — 

Salaries. 

Expenses. 
Statistical studies — 

Salaries. 

Expenses. 
Quarters — 

Expenses. 

ACQUISITION: 
Administration, oflSce — 

Salaries. 

Expenses. 
Supervision, field — 

Salaries. 

Expenses. 
Timber examination — 

Salaries. 

Expenses. 
Survey 

Salaries. 

Expenses. 
Supplies — 

Expenses. 



LIST OF ACCOUNTS— Continued. 



DISTRICT FORESTER: 

Administration — 
Salaries. 
Expenses. 

Contingents i by appropria- 
tions). 
Law — 
Salaries. 
Expenses. 
Accounts — 

Administration — 
Salaries. 
Expenses. 
Appointments — 

Salaries. 
Audit and record — 

Salaries. 
Bookkeeping — 

Salaries. 
Receipts — 
Salaries. 
Engineering — 
Salaries. 
Expenses. 
Property auditor — 
Salaries. 
Expenses. 
Supply depot — 
Supervision — 
Salaries. 
Expenses. 
Shipping — 
Salaries. 
Expenses. 
Printing office — 
Printing — 
Salaries. 
Expenses. 
Rubber stamps — 
Salaries. 
Expenses. 
Quarters — 

Salaries i will include 
telephone operators, 
watchmen, messen- 
gers, and charwomen <. 
Expenses. 
Supplies and equipment — 
Expenses. 
OPERATION: 
Administration — 
Salaries. 
Expenses. 
Geography — 
Salaries. 
Expenses. 
Maintenance — 
Supervision — 
Salaries. 
Expenses. 
Stenography— Clerical — 

Salaries. 
Mail and files — 

Salaries. 
Quarters — 
Salaries. 
Expenses. 
SILVICULTURE: 
Administration — 
Salaries. 
Expenses. 

46333—" -3 



DISTRICT OFFICE. 

SILVICULTURE— Continued. 
Timber sales — 
Salaries. 
Expenses. 
Free use — 
Salaries. 
Expenses. 
Administrative use — 
Salaries. 
Expenses. 
Reforestation — 
Salaries. 
Expenses. 
Timber trespass — 
Salaries. 
Expenses. 
Fire trespass — 
Salaries. 
Expenses. 
Insect control — 
Salaries. 
Expenses. 
Investigations — 
Salaries. 
Expenses. 
Reconnaissance — 
Salaries. 
Expenses. 
Experiment stations — 
Supervision — 
Salaries. 
Expenses. 
Investigations — 
Salaries. 
Expenses. 
Maintenance — 
Quarters 
Expenses. 
Cooperative, Federal — 
Salaries. 
Expenses. 
Cooperative, State and pri- 
vate — 
Salaries. 
Expenses. 

LANDS: 
Administration — 

Salaries. 

Expenses. 
Boundary examination — 

Salaries. 

Expenses. 
Claims — 

Salaries. 

Expenses. 
Administrative sites — 

Salaries. 

Expenses. 
Settlement, June 11 — 

Salaries. 

Expenses. 
Special uses and rights of 
way — 

Salaries. 

Expenses. 
Water power — 

Salaries. 

Expenses. 



LANDS— Continued . 
Occupancy trespass — 
Salaries. 
Expenses. 
Status — 
Salaries. 
Expenses. 

GRAZING: 
Administration — 

Salaries. 

Expenses. 
Horses, cattle, and swine — 

Salaries. 

Expenses. 
Sheep and goats — 

Salaries. 

Expenses. 
Grazing trespass — 

Salaries. 

Expenses. 
Reconnaissance — 

Salaries. 

Expenses. 
Investigations — 

Salaries. 

Expenses. 
Reseeding 

Salaries. 

Expenses. 
Extermination of animals — 

Salaries. 

Expenses. 
Experiment station — 

Supervision — 
Salaries. 
Expenses. 

Investigations — 
Salaries. 
Expenses. 

Maintenance — 
Quarters - 
Expenses. 

PRODUCTS: 

Administration — 
Salaries. 
Expenses. 
Publication — 
Salaries. 
Expenses. 
Statistical studies — 
Salaries. 
Expenses. 
Laboratories — 
Supervision — 
Salaries. 
Expenses. 
Investigations — 
Salaries. 
Expenses. 
Maintenance — 
Quarters — 
Expenses. 
Cooperative, Federal — 
Salaries. 
Expenses. 
Cooperative, State and pri- 
vate — 
Salaries. 
Expenses. 



lO 



LIST OF ACCOUNTS— Continued. 



Salaries, statutory. 
Salaries, lump fund. 
Operation — 
Administration — 

Expenses. 
Protection — 

Patrol. 

Fire suppression. 

Boundary survey. 

Sundays, leave, and holi- 
days. 
Quarters — 

Expenses. 
Stock feed. 
Forage. 
Horses. 
Improvements— New construc- 
tion — 
Roads. 
Trails. 

Telephone lines. 
Fire breaks. 
Fences, administration. 
Fences, stock. 
Cabins. 

Other buildings. 
Bridges. 
Corrals. 

Water improvements. 
Other improvements. 



SUPERVISOR'S OFFICE. 

Improvements — Maintenance — 

Repairs to roads. 

Repairs to trails. 

Repairs to telephone lines. 

Repairs to fire breaks. 

Repairs to fences, adminis- 
tration. 

Repairs to fences, stock. 

Repairs to cabins. 

Repairs to other buildings. 

Repairs to bridges. 

Repairs to corrals. 

Repairs to water improve- 
ments. 

Repairs to other improve- 
ments. 
Improvements — Purchased — 

Houses. 

Barns. 

Corrals. 

Fences. 

Other. 
Contracts — 

Bams. • 

Other. 
Silviculture — Expenses — 

Timber sales. 

Free use. 

Administrative use. 

Reforestation. 



Silviculture — Expenses — Con . 

Timber trespass. 

Fire trespass. 

Insect control. 

Investigations. 

Reconnaissance. 

Nurseries. 
Lands — Expenses — 

Boundary examination. 

Claims. 

Administrative sites. 

Settlement, June 11. 

Special uses and rights of 
way. 

Water power. 

Occupancy trespass. 

Status. 
Grazing — Expenses — 

Horses, cattle, and swine. 

Sheep and goats. 

Grazing trespass. 

Reconnaissance. 

Investigations. 

Reseeding. 

Extermination of animals. 
Products — Expenses — 

Investigations. 



ACCOUNTING CARDS. 



FORMS. 

The following accounting cards will be used : 

Form 17a. — Treasury settlement card, for use by fiscal agents only. 

Form I7b. — Bill of lading record card for use at Ogden for record of 
memorandum bill of lading, supply depot. 

Form 19. — Allotment or suballotment card, for use in offices and on 
forests. 

Form 19a. — Allotment card, for use on forests only. 

Form 20. — Individual salary card, for use in offices, laboratories, and 
experiment stations. 

Form 20a. — Individual salary card, for use on forests. 

Form 21. — Project or authorization card for use on forests, and in 
offices, laboratories, and experiment stations. 

Form 22. — Quarters card, for use in offices, laboratories, experiment 
stations, and on forests. 

Form 22a. — Improvements-purchased card, for use on forests only. 

Form 22b. — l,ease record card for use by district fiscal agents. 

Transportation card (department form) . — For record of all transporta- 
tion requests issued to members of the Service. 

Form 27.— Summary card, for use in Washington office. 



II 
DESCRIPTION AND USE. 

Form 17a. — Treasury settlement card will be used in the district 
fiscal agent's office as a record of all Treasury settlements forwarded to 
Washington for payment, one card being kept for each forest, and one 
for each office when necessary. 

The card will show (i) the date the voucher or memorandum bill of 
lading is forwarded, (2) the date or period covered by the account, (3) the 
name of payee, (4) the appropriation to which the account is chargeable, 
(5) the amount submitted for payment, (6) the date of the letter of noti- 
fication of settlement by the Treasury and (7) the amount for which paid 

Whenever differences occur between the amount for which submitted 
and the amount of settlement by the Treasury, such differences will be 
entered on the proper accounting cards as increases or decreases in dis- 
bursements. (Decreases in red ink.) 

In the preparation of the monthly summary of expenditures (Form 45) 
these differences will be noted. 

Form 17b. — Individual Treasury settlement cards will be used by 
the district fiscal agent at Ogden for record of memorandum bills of 
lading covering supply-depot shipments. 

Form 19. — Suballotment card will be used in the supervisor's office 
as a record of suballotments to each activity and in the district offices as a 
record of suballotments to activities and forests. 

In the supervisor's office the first entry will be the suballotment to 
the activity (as, for example, "Silviculture") in the "Net" column. The 
next entries will be the distribution by suballotments to each line of work, 
the amounts being entered in the "Changes" column. Increases and 
decreases in the activity suballotment will also be made in the "Changes" 
column. The difference between the amount shown in the "Net" column 
and the total amount of the suballotments in the "Changes" column will 
be the amount in the " Balance" column available for new work. 

In the district offices entries will be made as in the supervisors' offices. 
For the forest record one card will be used for each appropriation allotment, 
and entries of all vouchers paid and charged against the forest allotment 
will be made daily in the "Disbursement current" column. The difference 
between the amount in "Total disbursements" column and that in the 
'' Net " column will show the unexpended balance of the suballotment at 
the end of each month. 

For procedure when the amount allotted to a forest is greater than 
the amount authorized by the district forester, see page 21. 

Form IQa. — Allotment card will be used by forest supervisors only, 
and will show at all times (i) the condition of allotments to the forest 
from each appropriation general expenses, silviculture, improvements, etc., 
(2) the suballotments to lines of work, and (3) the balance of allotment 
available for new work. 



12 

This card is so ruled and printed that it can be used to keep an allotment 
account with statutory salaries. At present, however, it will not be so 
used, but the district forester will assign each supervisor certain statutory 
positions, which will constitute authority for certifying salaries thereunder. 
For appointees under these positions Forms 20a will be prepared. In front 
of these will be a Form 19, on which salary payments will be posted monthly 
from the Forms 20a and extended to the "Total" column, but no entries 
made in the suballotment columns. In preparing the forest rrionthly sum- 
mary no amounts will be included for statutory suballotment and balance. 
Statutory salary allotments and a record of statutory salary lost will be 
kept by the district fiscal agent. 

Upon receipt of the district forester's letter of allotment, entry will be 
made of the total of general expenses allotted, in the column headed "Allot" 
ment — Net," and the amount extended to the next column, "Allotment — 
Balance." Changes in the allotment will be entered in the "Change" 
column (decreases in .ed). Amounts estimated to be required will be 
suballotted to activities and entered on cards (Forms 19) for Operation, 
Lands, Silviculture, Grazing, and Products, extending the amount to the 
column "Total." The difference between the total amount allotted and 
the amount in the column "Net" will appear in the column "Balance" as 
the sum available for new work. 

When an allotment is received from the Silviculture approjiriation, the 
amount will be taken up on the Form 19a, but immediatelv suballotted and 
carried to the regular activity card for " Silviculture " under general expenses 
and no further entries made on the Form 19a. 

Suballotments will be made from the improvement allotment to "New 
construction" and "Maintenance" in the same manner as provided for 
"General expenses." 

Form 20. — Individual salary card will be used in the district, Wash- 
ington office, laboratories, and experiment stations, and is similar in form 
and use to Form 20a, with the exception that the column on the back for 
lines of work is left blank to be written in. 

Form 20a. — Salary card will be a complete record of the salary status 
of each officer assigned to a forest. 

At the top of the card will be entered the name of the appointee, the 
appropriation from which paid, the State from which appointed, and the 
numbers of identification cards issued. 

In the upper block will appear the date of the appointment orders, 
sheet and line number, title, date effective, date entered on duty, rate of 
salary, place of assignment, and the date of oath. In the "Total" column 
under "Liability" will be entered the amount of the salarv for the period 
covered by the appointment, if temporary, and for the fiscal year period if 
permanent. Changes affecting the amount of salarv to be paid will be 
entered in the "Changes" column (decreases in red) and extended to the 
"Total" column. 



13 

In the lower block will be entered a record of payments and of leave 
without pay, since such leave affects the salary payments and reduces 
the liability. 

On the back of the card a distribution of costs by lines of work will be 
made each month from Form 26, monthly service report, for each employee. 
The total cost of all lines of work for any month will be the amount paid 
in salary for that month, as shown on the front of the card. 

Form 21. — The project or authorization card will be used by super- 
visors as a project card under each activity and by the district offices as an 
authorization card under each office and under each line of work where 
authorizations are made. 

In the upper right-hand corner will be entered the amount allotted to 
a specific line of work, or the amount authorized to a member for travel 
and other expenses. Changes affecting project or authorization suballot- 
ments will be entered in the "Changes" column. (Decreases in red ink.) 

Entry will be made on Form 21 of the date, certificate number, and 
name of payee, and the distribution by classes of expenditures. 

In the column "Total," the amount of the voucher will be entered, 
which must equal the cross addition of the distribution. 

The difference between the total amotmt of this column and the amount 
in the suballotment block "Total" in the upper right-hand comer will 
be the amount of the unexpended balance at all times. 

In the salarv column will be entered the total amount of salary costs 
for each line of work, the entries being made from the Form 34 (summary 
of the monthly ser\'ice reports) by lines of work. 

The amount in the "Total" column plus the amount in the "Salaries" 
column will show the cost of each line of work for each month. 

In district offices the record will be kept by activities, the distribu- 
tion of expenses being made as indicated on Form 24, submitted with the 
voucher. Monthlv the card will be ruled oft", and the total cost for the 
month and the total cost to date of each class of expenditures entered 
in red. 

Form 22. — The quarters card will be used both on forests and in 
offices for a record of expenditures for quarters. 

The suballotment made for quarters, and changes affecting it, should 
be entered in the same manner as on Form 2 1 , the distribution being made 
from the Form 24b submitted witli each voucher. "Janitor service" on 
this card will be carried to the monthly summary under "Quarters — 
Wages. " 

Form 22a. — The improvements-purchased card will be used for a record 
of expenditures for the purchase of improvements on withdrawn ranger 
sites, etc., and entries will be made in the same manner as on Forms 21 
and 22. 

463.33—12 4 



14 

This card will be used when contracts are made for the construction 
of buildings or other improvements, whether paid from general expenses or 
improvement funds. 

Form 22b. — Lease record card will bv used for recording of leases and 
payments thereunder. All the information required for the audit of rent 
vouchers will be shown on the card. Provision is made on the back for a 
record of payments for two fiscal years. 

On the first card prepared the original lease and one renewal will be 
recorded. When a lease extends beyond two years a new card will be pre- 
pared showing the original lease record, for guidance in audit, and the sub- 
sequent renewals on accovmt of which payments are made. 

Form 27. — Summary card will be used in the Washington office for a 
consolidated transcript of the district. Washington and Laboratory 
monthly summaries of expenditures. The monthly summary for the Forest 
Service as a whole will be made up from these cards, as well as the annual 
financial reports of the Forester to the Secretary of Agriculture and to 
Congress. 

DISTRIBUTION CARDS. 

FORMS. 

Form 24. — To accompany all vouchers forwarded to the Washington 
office and district offices. 

Form 24a. — To accompany all vouchers forwarded to the Washington 
office in connection with acquisition of lands. 

Form 24b. — To accompany all vouchers forwarded to the district office 
by forest supervisors. 

DESCRIPTION AND USE. 

Form 24 will be prepared and accompany each voucher submitted to 
the district fiscal agent for payment and each transportation request coupon 
and memorandum bill of lading (Form M) , and will show the activity or line 
of work to which the item or items are chargeable, and the distribution by 
classes of expenditures. 

In the column "Salaries" will be entered the amount of salary for 
which payment is claimed. 

In the column "Travel — Transportation" will be entered the amount 
paid in cash or covered by transportation request for railroad travel and other 
special transportation, such as liver}' or stage, and including cost of all 
porterage charges and baggage transfers. 

In the column "Travel — Meals, lodging" will be entered the amounts 
in the voucher for such accommodatons, including waiter fees, laundry, 
baths, jurat fees, and provisions purchased by all members traveling under 
a letter of authorization. "Provisions" should not be confused with 
"Subsistence supplies." 



15 

In the column "Subsistence supplies" will be entered charges for all 
provisions purchased for use of temporary laborers. 

In the column "Materials and equipment" will be entered charges for 
materials or equipment pin-chased direct and not obtained from the supply 
depot at Ogden. 

In the column " Freight, express, and hauling " will be charged amounts 
expended for these items, the amount being distributed to activities or 
projects when such services are performed in connection therewith. 

In the column "Advertising " will be included cost of official advertising 
in newspapers and under "Telephone and telegraph" communication bv 
wire. 

On the reverse of the card will be entered all transportation requests 
used by members submitting reimbursement accounts. If transportation 
is furnished to more than one person, the names will be stated. When used 
in connection with the transportation of temporary laborers engaged in 
fire fighting, only the number of such temporary laborers will be stated. 

Form 24a. — Will be used by members of the Service assigned to work 
in connection with "Acquisition of lands" under the Weeks law. Entries 
will be made in a similar manner as provided for Form 24. 

Form 24b will be used by supervisors only, and will accompany each 
voucher forwarded to the district fiscal agent for payment and each trans- 
portation request coupon and memorandum bill of lading (Form M) , and 
will show in each case the appropriation to which charged. 

On the reverse of the card the distribution will be made by projects 
or lines of work, and classes of expenditures, as provided under Form 24. 
A duplicate of the form will be retained when transportation request 
coupons or memorandum bills of lading are forwarded to the district fiscal 
agent, which will serve the same purpose as a duplicate voucher, but will 
be filed separately by months until notice of payment is received from the 
district fiscal agent. 

Upon settlement of an account the district fiscal agent will return 
the Form 24b to the supervisor concerned stamped "Paid," and if any 
changes have been made, such changes will be entered on the proper project 
card. (Decreases in red ink.) 



i6 



PROCEDURE. 

WASHINGTON OFFICE. 

APPROPRIATION LEDGER. 

An account with each appropriation and subappropriation will be 
kept on sheets (Form 1 1), the sources and classes of entries being as follows: 

Credits. 

Appropriation column. 

Amount of appropriation or subappropria. 
tion as shown by Treasury warrants and the 
appropriation bill. 



/) 



Debits. 
the allotment column. 



Amounts of allotments to districts and 
changes as shown by Forester's letters of 
allotment. (To avoid duplicate entries, the 
balances or contingents of the subappropria- 
tionswill be taken up on the "General expense" 
appropriation account in the same manner as 
an allotment, thus completing the allotment of 
this appropriation, and making unnecessary 
any further entries in this column.) 

In deposit column. 



In disbursement column. 



Total disbursements for month — all dis- 
tricts. (In appropriation accounts only.) 



Total deposits for month — all districts. (In 
appropriation accounts only.) 

In the appropriation accounts other than "General expenses" and in 
the subappropriation accounts the difference between the total of the appro- 
priation or subappropriation and the total of the allotment column will be 
the contingent or amount available for further allotment. 

In the appropriation accounts the difference between the total appro- 
priation and the total deposits will be the amount in the Treasury available 

for withdrawal. 

GENERAL ALLOTMENT LEDGER. 

A separate account will be kept on sheets (Form 12, and for forests 
Form 12a) of each district allotment from each appropriation and sub- 
appropriation. 
ENTRIES OF ALLOTMENTS AND SUBALLOTMENTS OTHER THAN FOR FORESTS. 

Debit. Creuit. 

1)1 allotment cohimn. 



Allotments to district and changes. (De- 
creases in red ink.) 

In deposit column {appropriations accounts only). 

(i) Withdrawals from the Treasury on requi- 
sition by the district fiscal agents and by tem- 
porary' special disbursing agents. 

(2) From Treasur\- settlement notices, with- 
drawals on settlement warrants to cover claims. 



In disbursement column. 

(i) Monthly from district fiscal agents' ab- 
stracts of disbursement and quarterly from 
temporary special disbursing agents' accounts 
current, the disbursements (disallowances, and 
repayments in red ink). 

(2) Currently from Treasury- settlement no- 
tices, claims settled by the Treasury. (Dis- 
bursements made by the Washington office will 
be entered currently.) 



17 

ENTRIES OF FOREST SUBALLOTMENTS. 

Debit. i Credit. 

hi allotment column. I In disbursement column. 

(i) Amount of original stibappropriation, and I Disbursements of the disbursing clerk, the 



district fiscal agents, and temporary special 
disbursing agents from subabstracts at end of 
month. 

Treasury settlements currently. 



(2) net amounts after transfer to "General ad- 
ministration." 

In transfer column. 

1 
Increases and decreases on account of trans- 
fers to and from "General administration." 
(Decreases in red ink.) I 

A trial balance of the general allotment ledger will be made quarterly 
after the receipt and entry of the accounts current, which will show for 
each account the net allotment, the total of approved requisitions and 
Treasury settlements, and the total of disbursements and claims settled by 
the Treasury. 

The trial balance will supply for any district, or for the Service as a 
whole, the amount still available in the Treasury' and the amount to the 
credit of all disbursing officers . 

DISBURSEMENT LEDGER. 

A separate account of deposits and disbursements, regardless of appro- 
priations, will be kept with each district fiscal agent and with each tem- 
porary special disbursing agent on Form 15. 

Deposits will be entered as requisitions are passed for withdrawals, the 
warrant numbers being entered later from the Treasury notices. District 
fiscal agent's disbursements will be entered monthly from the abstracts, 
and verified with the accounts current at the end of the quarter. Tem- 
porary special disbursing agents' disbursements will be entered from their 
accounts current quarterly. 

TREASURY SETTLEMENT OF CLAIMS. 

A complete record of all claims forwarded to the Treasury for settlement 
will be kept on Form 17. When notice of settlement is received, the date, 
certificate number, and amount paid will be entered on this form, as well 
as in the proper district and appropriation account in the allotment ledger- 
Notice of settlement will then be sent by letter to the district fiscal agent 
concerned and the Treasury certificate filed. 

REQUISITION FOR FUNDS. 

As requisitions for funds to be placed to the credit of district fiscal 
agents and special disbursing agents are received thev will be examined 
to see that they do not exceed the amotmt available in the Treasury, the 
amount allotted to the district by the Forester, and the amount allowable 

46333—12 5 



i8 

under the bonds of the disbursing officers. The requisitions will then 
be entered in the general allotment ledger and will be initialed and for- 
warded to the Chief of the Division of Accounts and Disbursements of the 
Department of Agriculture for record and transmission to the Treasury 
Department. 

NOTICES OF WARRANTS ISSUED. 

When received from the Chief of the Division of Accounts and Dis- 
bursements of the Department of Agriculture, the notices of warrants 
issued by the Treasury will be checked against the requisitions previously 
entered in the general allotment ledger. The warrant numbers will be 
entered and the notices sent to the district fiscal agent concerned. 

ACCOUNT CURRENT. 

The disbursements of the district fiscal agent in each district under 
each appropriation will be entered monthly in the general allotment ledger 
from the abstracts of disbursements and verified quarterly with the accotmts 
current. Temporary special disbursing agents' disbursements will be 
entered quarterly from the accounts current. 

After the proper entries have been made on the Littlefield cards, the 
vouchers and accompanying abstracts will be forwarded to the Division 
of Accounts and Disbursements of the Department of Agriculture for 
administrative audit and transmission to the Treasury for final audit. 
The quarterly accounts current of all disbursing officers will be forwarded 
upon receipt. 

MONTHLY STATEMENTS. 

The following statements will be prepared for the Chief Division of 
Accounts and Disbursements: 

Financial. — The disbursements shown on the monthly financial state- 
ments (Form 279b) received from the district fiscal agents will be consoli- 
dated on Form 279a, making separate statements for each year's appropria- 
tions from which disbursements are being made. 

Liability. — The current year's liabilities reported by the district fiscal 
agents on Form 279b will be consolidated on the departmental liability 
statement form. 

Cooperative. — A statement of tlie condition of cooperative funds will 
be prepared, showing the balance in each cooperative account, and the total 
contributions and disbursements for the month. 

EXPENDITURE REPORTS. 

As the district fiscal agents' monthly reports of expenditures by classes 
and lines of work (Form 45) and the Washington and Madison reports 
(Form 46) are received, they will be summarized on cards (Form 27) and a 
consolidated report prepared for the Forester on Form 47. 



19 

LITTLEFIELD REPORT. 

This report will cover the current payments for each fiscal year and the 
supplemental payments for July and August of the following fiscal year, 
each appropriation and subappropriation being kept separately. 

As the district fiscal agents' monthly and temporary special disbursing 
agents' quarterly vouchers are received, entries will be made directly from 
the vouchers on Form 278 for salaries and on Form 250 for all other disburse- 
ments, the latter being classified as required. The totals of the entries for 
each district will be verified with the abstracts and subabstracts. 

With the exception of the statutory appropriation, the cards pertaining 
to each separate appropriation or subappropriation in each district will be 
filed alphabetically under the following classification headings: (i) Salaries, 
(2) Travel, etc., (3) Miscellaneous supplies, etc., (4) Other. The cards 
under the heading "Other" will include stationery, furniture, fuel, freight, 
express, telegraph, telephone, rent, gas and electricity, apparatus, instru- 
ments, etc. These classification headings will be stamped or written on the 
cards in order that complete classification of totals may be made at the end 
of the year. The statutory salary cards will be filed alphabetically by dis- 
trict ofiices and forests. 

One summary card will be used for each appropriation or subappropria- 
tion, with separate columns for each of the four classification headings: 
Salaries, Travel, Miscellaneous supplies, and Other, and a total column the 
entry in which will be checked with the proper abstract or subabstract. 

Treasury settlements will be entered as notices are received from the 
Treasury; freight and express accoimts from the retained memorandum 
bills of lading, and other accounts from the voucher record. 

After the .August supplemental vouchers have been entered and veri- 
fied, the entries on the individual cards will be added; the Treasury settle- 
ment cards run in under the proper appropriation; the cards under " Other " 
classified under the headings Stationery, Furniture, etc.; the totals bv 
classes secured ; and the grand total under each appropriation or subappro- 
priation verified with the disbursements as shown on the appropriation 
ledger. After proving up the entries by districts, those appropriations or 
subappropriations that have been disbursed in more than one district will 
be consolidated and the totals verified. The salary cards under each appro- 
priation or subappropriation will be classified according to grade and 
salary. The total amounts shown on each card under all subdivisions will 
be used as the basis for the report to Congress. 

The complete typewritten report will be checked with the adding 
machine slips of the cards. 

RECEIPTS. 

The monthly summary reports of National Forest receipts from the 
various districts will be consolidated, and copies sent to the Forester, 
Operation, Silviculture, Lands, and Grazing. At the close of the year an 
annual report will be prepared showing gross receipts, refunds, and net 



20 

receipts by forests and States, the receipts of those forests located in more 
than one State being prorated, as provided by law, according to their area 
in the respective States. The amounts to be paid to the various States 
for roads and schools under the 25 per cent clause of the law will be calculated, 
and the statement forwarded to the Treasury Department as a basis for settle- 
ment with the States. 

MEMORANDUM BILLS OF LADING. 

Memorandum bills of lading received from the districts will be filed 
numerically in a flat file. When the accounts based on the original bills of 
lading are received, the memorandum bills will be attached and the account 
prepared for settlement. \ATien the account is forwarded to the Treasury 
for settlement, the memorandum bills attached will be given the account 
number, recorded in a skeleton record showing bill of lading number, 
account number, and date of shipment, and will be detached and held in a 
waiting file. 

When notice of settlement is received from the Treasury, notation of 
changes in amount, if any, will be made on the memorandum bills and the 
necessary entries made on the Littlefield cards. The memorandum bills 
will be returned to the districts concerned with a letter showing Treasury 
certificate number and date of settlement. 

APPOINTMENTS. 

Letters to the Secretary of Agriculture recommending appointments 
or other action affecting salary stattis, prepared in district offices for signature 
by the Acting Forester, will be examined, and if any changes are necessary 
a new letter will be prepared by the clerk in charge of appointments. One 
carbon stamped with the signature of the Acting Forester will be sent to 
the district fiscal agent concerned. 

Appointments and other orders of the Secretary of Agriculture affecting 
district personnel will be sent to the district fiscal agent for record and 
transmission to the individual concerned. 

A personnel record of each member in the Forest Service will be main- 
tained (Form 13), showing roll (statutory or miscellaneous), grade, salary, 
and district to which assigned. 

An alphabetical record will also be kept showing only the name of 
the member and district to which assigned, 

AUTHORIZATIONS FOR ADVERTISING. 

Letters to the Secretary of Agriculture recommending authority for 
members of the vService to advertise in specified newspapers, trade journals, 
etc., will l)e forwarded through the Office of Accounts for the signature 
of the Forester. 

When received the Secretary's authorization will be compareil with 
the retained carbon of the Forester's recommendation, and, if found cor- 
rect, the original and duplicate will be forwarded to the district fiscal 
agent concerned. 



21 

DISTRICT OFFICES. 

ALLOTMENT LEDGER. 

The district fiscal agent will keep on sheets (P'orm 14) an account 
with each appropriation from which an allotment is made to the district 
by the Forester. 

The sources and classes of entries will be as follows: 

Debit. Credit. 

In subaUotmenl column. In allotment column. 

(From district forester's leUcrs of allotment.) ' (From Forester's letters of allotment). The 
The amoimts. including contingent fimds. amount cyiginally allotted to the district from 
originally allotted to offices, sections, and ' the given appropriation, and subsequent 
forests, and subsequent changes. (Decreases 
will be entered in red ink.) 

In d!.':hur.scmcnt column. 



changes. (Decreases will be entered in red 
ink.) 

In deposit column. 

Monthly (from district i^scal agent's abstracts ' Currently (from district fiscal agent's and 
of disbursements), the total of the month's : ^Pe"^'' disbursmg agents' requisitions for 

funds), the amounts on approved requisitions. 
These entries will be checked against the cer- 
tificate of deposit as received. 



disbursements. 

Monthly (from special disbursing agents' 
abstracts of disbursements), the total of their 
disbursements. Currently (from Treasury settlement notices) 

Currently (from Treasury settlement notices), ' the amounts withdrawn by the Treasury in 
the amounts of warrants issued by the Treasury | settlement of claims. 
for settlement of claims chargeable against the 
district. 

For anv account in the allotment ledger, the difference between the 
net district allotment and the total disbursements is always the amount 
to the credit of the district. 

The difference between the net district allotment and the total of all 
certificates of deposit and of the Treasury settlements of claims is always 
the amount which may still be drawn from the Treasury. In requisitioning 
funds, however, unsettled bills of lading, etc., should be considered. 

The difference between the total certificates of deposit and the total 
disbursements is always the total amount to the credit of the district fiscal 
agent and of the special disbursing agents immediately available for dis- 
bursement. 

The district allotment and suballotment columns of each account in 
the allotment ledger should always balance, since the district forester will 
immediately suballot the money allotted to his district by the Forester. 

The accounts with the National Forest subappropriations will not be 
kept on the allotment ledger, but on the summary card. Form 19. for each 
forest concerned. 

To avoid numerous transfer entries, one contingent for all National 
Forest subappropriations will be provided, as follows: The original sub- 
appropriation will be shown at the top of the card. Under "Changes" 
will be entered the amounts transferred to "General administration" and 

46333—12 6 



22 



"Forest contingent, " respectively, and in the "Net" column the amount 
actually authorized or allotted to the forest. The total of all the forest 
contingents will be taken up in one amount in the "Net" column on the 
''Forest contingent" card (Form 19), from which all subsequent increases 
in forest allotments will be made. No further changes will be necessary 
in the "Net" column on the forest cards unless a change is made in the 
amount actually authorized or allotted to the forest. 

In making statements to the district forester and the Chief, Office of 
Accounts, the "Forest contingent" will be treated in the same manner as a 
separate subappropriation, except that, of course, no disbiu-sement will be 
made from it. When the "Forest contingent" has all been allotted, the 
amount transferred to "General administration" from any forest will be 
the amount remaining after subtracting the "Net" actual allotment to the 
forest from the original subappropriation. 

DISBURSEMENT LEDGER. 

The district fiscal agent will keep separately on sheets (Form 15) for 
each special disbursing agent in his district an account of deposits to his 
credit and of his disbursements regardless of appropriations. The district 
fiscal agent will also use this form for an account under each appropriation 
of the deposits to his own credit and of his disbursements. 

The sources and classes of entries will be as follows : 



Debit. 

From requisitions passed by the district fiscal 
agent in favor of special disbursing agents.) 
The total of each requisition without regard 
to appropriation. 



Credit. 

(From special disbursing agents' monthly alj- 
stract of disbursements.) The total of their 
disbursements. 



Entries to the accounts of the district fiscal agent in the disbursement 
ledger will be made daily from the cashbook summary on Form 16 as follows: 



Debit. 



Credit. 



The total amount deposited to the credit of the Total disbursement imder each district allot- 
district fiscal agent under each district allot" ment. 
ment. 

The date and amount of each special disbursing agent's bond will be 
entered at the head of his account. 

The balance in each account in the disbursement ledger will show, sub- 
ject to deductions for vouchers paid but not credited, the amounts in the 
hands of each special disbursing agent, and by each appropriation, the 
amount in the hands of the district fiscal agent. A trial balance of all 
accoimts will show, subject to deduction for vouchers already paid by 
special disbursing agents but not credited, the total sum available for dis- 
bursement in the district. After each day's disbursements are entered, a 
statement of the district fiscal agent's disbursing balances will be prepared 
on Form 543. 



23 

CASEBOOK. 

Form 1 6, carbon copies of checks, will constitute the cashbook. 

The district fiscal agent will enter on the form each deposit made to his 
credit in the subtreasury regardless of appropriation. 

All checks will be typewritten, using both sides of Form i6 for carbon 
copies. 

Opposite the last check drawn the total charges against each appro- 
priation, the total disbursements for the day, and the balance to the dis- 
bursing credit will be shown. The appropriation charges will be posted 
daily to the disbursement ledger. 

Before the checks are mailed the total of the appropriation charges must 
balance with the total of all checks drawn and of all vouchers paid. 

A running pencil total will be maintained of the disbursements to date 
for each quarter. 

DISBURSEMENTS FOR OTHER DISTRICTS. 

Disbursements made on account of another district, while treated on 
the cashbook, disbursement ledger, abstract, and Treasiu-y account as any 
other disbursements, are not chargeable against the district allotment. 
When the monthly disbursements are entered in the allotment ledger, 
therefore, a decreasing or red-ink entry will be made in the deposit and dis- 
bursement columns as "Disbursements on account of District — ." Such 
payments will not be made without due authorization, and prompt notice 
must be sent to the district fiscal agent concerned, who will take up the 
amount as a deposit and disbursement in the same manner as a Treasury 
settlement entry. 

FEDERAL COOPERATION. 

When disbursements are made on account of other Federal bureaus 
(Federal cooperation), they will be treated as other disbursements until 
notice of transfer settlement is received from the Treasury, when the amount 
will be entered as a decrease in disbursements and deposits in the original 
appropriation account and taken up as an allotment, a deposit, and a dis- 
bursement on a "Federal cooperation" account which will be opened in 

the ledger. 

DUPLICATE CHECKS. 

For issuing duplicate checks, see Treasury Circular No. 47 of June 25, 
1908. Duplicate checks issued will not reduce the cashbook balance, will 
not be included in the day's summary of disbursements, and will be recorded 
only by notation on the carbon of the original check. 

CANCELED CHECKS. 

Mutilated or spoiled checks will be forwarded monthly to the Assistant 
Treasurer on whom drawn, and the checks briefly described in a letter of 
transmittal. 

When a check has been canceled which was drawn in payment of a 
voucher for which credit has been claimed in a previous quarter's account 



24 

notice will be sent to the Auditor for the State and Other Departments at 
the time of cancellation. The amount will be taken up as a conceded 
disallowance in the next "Account current." 

VERIFICATION OF DEPOSITORY BALANCE. 

The monthly statement from the Assistant Treasurer of all checks 
paid since the last report, and of the balance to the district fiscal agent's 
credit, will be compared with the carbon copies of checks (Form i6), and 
those listed will be stamped "Paid." The unpaid checks, to and including 
the date of the latest issued check shown on the statement, will be entered 
on sheets (Form 29), the total subtracted from the balance stated by the 
Assistant Treasurer, and the result compared with the total balance from 
all appropriations shown to the credit of the district fiscal agent on the 
cashbook. The district fiscal agent will then sign and return to the Assist- 
ant Treasvurer the form letter which accompanied the statement. 

MEMORANDUM BILLS OF LADING AND TREASURY CLAIMS. 

The district fiscal agent will forward to the Chief, Office of Accounts, at 
Washington, all memorandum bills of lading covering freight and express 
shipments, and all claims which under the regulations must be settled by 
the Treasiu-y, retaining in his file the distribution card relating to the 
account. A record of all such accounts will be kept on card Form 17a, 
showing date received and forwarded, number of bill of lading, or descrip- 
tion, name of payee and amount claimed, using a separate card for each 
forest or administrative unit. The district fiscal agent at Ogden will keep 
the record of bills of lading issued by the supply depot on individual cards 
(Form 1 7b) in order that, as settlement is made, the cards may be removed 
and the exact liability on account of outstanding freight bills easily ascer- 
tained. 

When notice of settlement by the Treasury Department is received, 
the record will be completed by entering the date and amount paid, and the 
distribution card, stamped "Paid", will be returned to the member con- 
cerned, together with the memorandum bill of lading and other papers, if 
any, affecting the account. 

In determining the available balance of forest or other allotments, the 
outstanding unpaid accounts on these cards must always be considered as 
definite liabilities for which payment must be provided. 

MONTHLY STATEMENTS. 

Financial. — At the end of each month a financial statement (Form 
279b) will be prepared, showing by appropriations the total allotment to 
the district, the current disbiusements for the month, total disbursements 
to date, balance of liability, total disbursements and liabilities, and balance 
of allotment, also a summary showing the amounts of the current disburse- 
ments made by the fiscal agent, temporary special disbursing agents, other 



25 

fiscal agents, and the Treasury Department, respectively, and the amount 
of repayments and payments on account of other districts. The "current 
disbursements" will include only the net disbursements for the month after 
all deductions are made on account of repayments of disallowances, can- 
celed checks, etc. Copy of the statement will be mailed to the Chief, Office 
of Accounts, Washington, not later than the third of the succeeding month. 

Cooperative. — District fiscal agents disbursing cooperative funds will 
prepare and forward a statement showing the balance to the credit of each 
contributor. 

MONTHLY SUMMARY OF EXPENDITURES. 

District office. — The monthly summary (Form 44) prepared for the 
district forester will be a compiled transcript of the payments for the month 
according to the project cards (Form 21) at district headquarters. 

District. — The district summary (Form 45) will be a consolidation of 
the forest and district office summaries. Upon receipt of each forest sum- 
mary, the grand total will be compared with the total disbursements for 
the month for that forest according to the district records, the following 
items considered: 

Bills of lading and transportation requests charged by the super- 
visor, but unsettled. 

Occasional accounts in transit or awaiting payment. 

The difference between the total of the pay roll for the previous month 
(as paid) and that for the month reported (as listed on the back 
of the summary) . 

The total disbursements charged against a forest on the allotment 
cards for the month will differ from the total amount charged on the forest 
monthly summary only by the amount of unpaid transportation requests 
and bills of lading charged by the supervisor during the month, and the 
difference between the pay roll for that month charged on the statement 
and the pay roll for the previous month paid during the month by the fiscal 
agent. 

In case of a disagreement which can be reconciled only through cor- 
respondence with the supervisor, the district summary will not be delayed, 
but correction made by entries during the succeeding month. The grand 
total of the district monthly summary must equal the total payments 
according to the monthly financial statement, with the exception of the 
differences outlined above, which will be noted on the last page of the 
summary. The report for each month will be mailed to the Chief, Office 
of Accounts, Washington, D. C, not later than the 15th of the succeeding 

month. 

APPOINTMENT RECORDS. 

The memorandum prepared by the forest supervisor or other adminis- 
trative officer for desired changes affecting salary status will serve as a basis 
for the preparation by the district fiscal agent of letters in quadruplicate for 
signature of the Acting Forester recommending to the Secretary of Agricul- 



26 

ture the action desired. The letter will not be dated. The original and two 
carbons, initialed by the district forester and district fiscal agent will be for- 
warded to the Forester through the Chief, Office of Accounts. The third 
carbon will be filed alphabetically in a waiting file until the desired action 
has been taken. Carbon copies received from Washington showing the 
stamped signature of the Acting Forester will be substituted for the copies 
in the waiting file. The initial entries will be made on the salary cards 
from the original memorandum, and as orders of the Secretary of Agriculture 
affecting salary status are received they will be compared with the entries 
already made, and the date of appointment and other necessary data entered 
on the cards. 

Cards (Form 272) filed alphabetically, will be used for record of 
temporary laborers. From these cards a monthly report on the departmental 
form provided will be prepared in quadruplicate with copying ribbon, one 
copy submitted to the district forester, and the original and two copies 
submitted to the Forester through the Chief, Office of Accounts. Forms 
20a and 272 will constitute the record of the district personnel. 

STATUTORY-ROLL RECORD. 

A card record of statutory positions will be kept on 4 by 6 inch cards as 
follows: Guides will be prepared bearing the titles of the statutory positions 
and rates of pay. 

In addition, the date of the Forester's letter of allotment to the district 
forester, and number of positions, will be entered. If changed during the 
year, the date of the amendment letter and the change will be noted. 
Behind each guide a card for each position will be filed, bearing the name of 
the appointee and his assignment. In case of change, the new appointee's 
name will be entered below, with the assignment and date of appointment, 
and the card transferred to the alphabetical position of the new name. Red 
markers placed in front of cards where vacancies exist, and blue markers for 
prospective vacancies, will aid in keeping statutory positions filled. 

Memorandums of statutory changes and lost salary will be given to the 
bookkeeper for necessary, entry on his record. 

TRANSFER OF SALARY CARDS. 

When any member is transferred from one office, section, or forest to 
another, the individual card will be closed, and cross reference made of the 
transfer. A new salary card will be prepared, bearing red-ink entries of all 
payments made to date of transfer, and filed in the unit to which transfer is 
made. This transfer card will be sent to the district fiscal agent concerned 
when a member is transferred to another district. 

In order that all records of disbursements for units may be complete, the 
cards of members transferred will be filed behind the current cards for that 
unit. 



PERSONNEL INDEX. 



Since salary cards (Form 20a) will be tiled by offices, sections, and 
forests, an alphabetical index of the district personnel will be kept on cards 
(Form 23). All changes in assignnent will be entered on these cards from 
Form 659, or from memorandum received from the district forester. 

RECORD OF ABSENCES. 

As prescribed by the regulations of the appointment clerk of tht depart- 
ment, absences from duty will be entered on Form C. C. 5, from Form 785, 
arid from furlough records for all members whose salaries are paid under 
office or section allotments. 

REQmSITION FOR FUNDS. 

The district fiscal agent will make his requisitions for funds in triplicate 
on the department form, and will forward the original and one carbon to the 
Chief, Office of Accounts, retaining one copy in a waiting file until he receives 
a certificate of deposit from the subtreasury. The original will be type- 
written with a purple copying ribbon, must be complete in everv particular 
in accordance with instructions of the Chief of the Division of Accounts and 
Disbursements, and must contain no erasures or changes. The amount of 
paid vouchers for a quarter for which the account current has been forwarded , 
and the date sent, will be entered in the Washington office. 

A requisition for funds from a temporary special disbursing agent or 
special fiscal agent will be examined to see that it is prepared in accordance 
with instructions. It will then be entered in the allotment and disburse- 
ment ledgers, provided it does not exceed the difi"erence between the amount 
of the officer's bond and his balance on hand, nor his allotment balance as 
supervisor, except where it is known that funds are for fire fighting. 

TREASURY NOTIFICATION OF WARRANT ISSUED. 

When the district fiscal agent receives notification of a warrant issued in 
his favor, he will compare and file it with the copy of his requisition for funds. 

A notification of a warrant issued in favor of a temporary special dis- 
bursing agent or special fiscal agent, when received, will be compared with 
the amount charged under the corresponding requisition in the disbursement 
and allotment ledgers, and the notification forwarded to the disbursing officer 
concerned. 

CERTIFICATES OF DEPOSIT. 

The district fiscal agent, on receiving from the subtreasury a certificate 
of deposit to his credit, will verify it with the corresponding requisition and 
notice of warrant, and make the necessary entries in his cashbook (Form 16) 
and in the allotment and disbursement ledgers (F'orms 14 and 15). 



28 

VOUCHER REGISTER. 

A register of all vouchers received by the district fiscal agent, except pay 
rolls (Form 2), will be kept on cards (Form 260). A card will be used for 
each payee, one space for each voucher, and the cards filed alphabetically 
by name of payee. A retained copy of Form 2 will constitute a supplement 
to the voucher register. When a voucher is received, its description and 
amount, date of receipt, period covered, and address to which the check is 
to be mailed will be entered on the card. When a voucher is returned for 
certification or correction, or is sent to another fiscal agent for payment, the 
date of action and reason will be entered. When a voucher is paid, the 
voucher number and the date and amount of payment will be entered. 

VOUCHERS FOR DISBURSEMENT. 

As vouchers are received, each will be dated, and, with the exception 
of pay rolls, recorded on cards (Form 260). 

Audit. — Every voucher will be examined for compliance with the Fiscal 
Regulations, the opinions of the Solicitor of the Department of Agriculture, 
and the decisions of the Comptroller of the Treasury. 

All purchase and salary vouchers to which certification has not been 
made that the articles have been received in good condition or that the 
services have been rendered will be returned. When properly certified, 
vouchers will be audited against the authorization or project cards to deter- 
mine whether the expenditure is authorized and covered by the balance 
available. 

Every Form A and Form 4 voucher covering the purchase of property 
listed must be accompanied by an invoice and a signed receipt (Form 939) , 
which will be sent to the property auditor after the number of the paid 
voucher is entered in the lower left-hand corner. A rubber stamp indorse- 
ment will be placed on the voucher showing that the property has been 
reported to the property auditor. 

If the voucher is not accompanied by Form 939, this form will be filled 
out in triplicate, the number of the paid voucher entered in the lower left- 
hand comer, and the three unsigned copies forwarded to the propertv auditor. 

Vovichers (Form BF) for advertising will be examined for compliance 
with the Secretary's letter of authorization and the sworn statement of rates. 

Rent vouchers and vouchers for purchases or services rendered under 
contract will be examined for compliance with the terms nf the lease or 
contract on file. 

Refund- vouchers will be examined for correctness of preparation and 
certification, and where possible the amount claimed will be verified 1)\- 
reference to the record of the deposit or deposits covering the collection 
on account of which the refund is claimed. 

Payments to temporary laborers for services of one day or more will 
be recorded on cards (Form 272) from Form 2 and from vouchers. Forms 
3 and 4. 



29 



The use of transportation requests, as indicated on the vouchers 
(Form 4), will be checked against the transportation-request card, and the 
use of mileage will be entered on the cards (Form 266) 

Before payment, vouchers will be sent to the chiefs of ofhce for cer- 
tification accompanied by a list showing number of vouchers mclosed. 
All vouchers will be accounted for upon their return. 

So far as possible, vouchers will be certified the same day, and will 
be returned with the list and in the envelope in which they were received. 
Vouchers withheld will be noted on the list by the certifying officer, 

stating reasons. 

Review -A.S vouchers are received after certification, they will be 
reviewed to determine that certification is complete, that change,, if any, 
recommended bv certifying officers do not conflict with the Fiscal Regulations 
and the decisions of the Comptroller, and that the amount to be paid is 
clearly shown on the voucher. No review will be made for correctness of 

''" ' Payment.-Daily , after review, vouchers will be assembled by.appropria- 
tions and given voucher numbers, and the checks typewritten, voucher 
number being shown on the face of the check. The number of the check 
drawn in payment will be entered on each voucher, and the bookkeeping 
entries made The total of all checks must agree with the total of all 
vouchers paid. The checks will then go to the district fiscal agent for 
signature Dates of payment, instead of being typewritten, will be stamped 
on the checks and carbons. The checks will be run through the roller- 
press copier and separated ready for mailing. 

When accounts contain a large number of separate charges, or when 
identification of the account appears necessary, as, for example, transporta- 
tion accounts or accounts with large firms. Form 484 will accompany the 
checks to the pavee for identification. The preparation of horm 484 may 
be avoided in many cases by quoting on the check, in part of the space 
provided for '■purpose for which drawn." the bill numbers placed on the 
vouchers for identification by the payee. This practice may be extended, 
if desired, by arrangement with payees with whom a large volume of busi- 
ness is transacted. ^ 1 ■ ^ „ i^tf^,- 
When accounts are paid for less than the amount claimed, a letter 

explaining the difference must accompany the check. _ _ 

After vouchers are paid and checks are ready for mailing, invoices and 
receipts (Form 939) will be detached and sent to the property auditor. 
Entries will then be made on the voucher register and abstract of disburse- 
ments. The Forms 24b accompanying vouchers for forests will be stamped 
" Paid " and returned to the supervisor. .,,,,. ■„ k «, ^ 

Vouchers will not be briefed on the back and folded, but will be filed 
flat with the appropriation and subappropriation shown on the face or 
where payable from several appropriations on a slip attached. 



30 

All vouchers paid during the month will be arranged by appropriations 
and subappropriations, and, with the corresponding abstract and sub- 
abstracts, forwarded to the Chief, Office of Accounts, not later than the 5th 
of the succeeding month. 

ABSTRACT OF DISBURSEMENTS. 

Daily disbursements will be entered from paid vouchers upon the 
abstract of disbursement (Form 154) in duplicate. The totals of these 
entries must agree with the total disbursements for the day as shown by 
the cashbook (Form 16). At the close of the month the vouchers paid 
from general expenses will be assembled by subappropriations, and the 
voucher numbers, names of payees, and amounts chargeable against each 
subappropriation entered on the subabstract (Form 106). Two carbons of 
this subabstract will be made for each of the first two months of the quarter, 
the second carbon, containing one month's entries, being forwarded with 
the vouchers for the month. An adding machine slip summary of the totals 
of the subabstract will also be forwarded the first two months of the quarter, 
a typewritten summary being submitted the third month. 

The vouchers will be forwarded as arranged by subappropriations, 
mixed vouchers, or those paid from more than one appropriation or sub- 
appropriation (except pay rolls) being in a separate bundle. 

SPECIAL DISBURSING AGENTS' VOUCHERS AND ABSTRACTS. 

The district fiscal agent will instruct special disbursing agents to 
forward, not later than the 5th of each month, vouchers covering the dis- 
bursements of the previous month, accompanied by an abstract of disburse- 
ments. These vouchers will be reviewed for completeness of certification, 
and to determine whether those covering nonexpendable property are sup- 
ported by invoices and signed receipts. The invoices and receipts accom- 
panying the vouchers will be sent to the property auditor. Where invoices 
and receipts are necessary, but not attached, they will be made out in 
tripUcate and sent unsigned to the property aucUtor. 

A record of the services of one day or more of all temporary laborers 
will be entered on cards (Form 272). Disbursements as shown on the dis- 
tribution card (Form 24b) accompanying the abstract will be entered on the 
allotment cards (Form 19) for the forest, and the entries verified. 

The disbursements will be entered in the disbursement and allotment 
ledgers, and the Forms 24b returned to the forest supervisors. The vouchers 
will be filed numerically with the corresponding abstract of disbursements 
until the end of the quarter, when they will be forwarded with the account 
current to the Chief, Office of Accounts. 

Special disbursing agents must forward their accounts current not later 
than the 20th day of the month following the last month of the quarter. 



31 
TRANSPORTATION REQUESTS SCRIP AND MILEAGE BOOKS. 

Books of transportation requests will be supplied by the Chief. Office of 
Accounts, upon requisition. 

The district fiscal agent will issue transportation requests upon memo- 
randum (Form 659) from the proper Forest Service officer. Transportation 
requests will be issued in blank to supervisors for use of forest officers under 
their supervision, the entire issue being charged to the supervisor concerned, 
who will be held responsible for proper use of the forms. 

Upon issuance of requests a record will be made on alphabetically 
arranged individual cards showing as initial entries the numbers of the 
requests and date of issue. The necessary completing entries will be made 
from the coupons when received by the district fiscal agent. 

Vouchers of transportation companies will be audited against the entries 
on the card record and the date of audit indicated. The district fiscal agent 
will pay transportation vouchers only for requests of which he has a record. 

In addition to the record on the transportation request card, a detailed 
record (Form 266) will be kept, showing, for each person who purchases 
mileage, its use as reported on the statement of mileage form. Books con- 
taining unused mileage will be sent to the district fiscal agent, who will 
credit the individual concerned on Form 266, and forward the book to the 
transportation company for refund. 

Scrip books purchased on transportation requests will be recorded in 
the same way as mileage, and their use as reported in duplicate on state- 
ment of mileage forms will be entered on Form 266. 

The alphabetical card record, with the supporting coupons filed numeri- 
cally, will make unnecessary any additional transportation request record. 

TRANSPORTATION REFUNDS. 

A refund or rebate by transportation company will be remitted by the 
district fiscal agent to the Assistant Treasurer of the United States for 
credit to his disbursing balance. Upon receipt of the certificate of deposit 
the district fiscal agent will enter the amount as a decrease in disbursements 
on the cashbook, disbursement and allotment ledgers, and proper account- 
ing cards. 

RECEIPTS. 

Receipts from all sources — National Forest revenue, cooperative con- 
tributions, telephone tolls, sale of photograph prints and maps, sale of con- 
demned Government property, lost property, sale of timber on Indian lands, 
etc. — will be paid to a designated United States depository for each district 
each remittance being accompanied by a letter of transmittal, Form 861 or 
Form'86i-G. 



32 

The depositories for the different districts are as follows: 

District i, Western Montana National Bank, Missoula, Mont. 
District 2, Denver National Bank, Denver, Colo. 
District 3, First National Bank, Albuquerque, N. Mex. 
District 4, First National Bank, Ogden, Utah. 
District 5, First National Bank, San Francisco, Cal. 
District 6, First National Bank, Portland, Oreg. 

Seattle National Bank, Seattle, Wash., for Alaska, where the 
funds are received and deposited by the special fiscal agent. 

Daily, from Forms 861 and 861-G, the depository will record remittances 
on an abstract of receipts (Form 25), recording National Forest receipts and 
miscellaneous receipts separately. Two copies of each abstract will be fur- 
nished to the district fiscal agent, together with the original Forms 861 and 
861-G and a copy of the certificate of deposit covering all entries on the 
abstract of receipts for the day. 

The district fiscal agent will verify the day's transaction by adding 
Forms 861 and 861-G, and comparing with the abstract and certificate of 
deposit. The forms covering National Forest receipts will then be stamped 
"Paid," the coupons detached, and the forms mailed to the supervisor, 
transmitting those covering receipts for trespass through the assistant to the 
solicitor and office concerned. The superAisor will in turn make the neces- 
sary record in his office and forward the form to the person making the 
payment. At the sam.e tim.e he will notify the ranger concerned. In the 
case of grazing fees, the ranger's duplicate permit will be the notice; in all 
other cases the duplicate letter of transmittal held in the supervisor's wait- 
ing file will be forwarded as a notice after the proper notation of payment 
has been made on it. 

Forms 86 1 covering lost property and sales of condemned property will be 
forwarded to the property auditor at Ogden, who will make the necessary 
notation on his record and transmit the forms to the individual concerned. 
Forms 861 covering other miscellaneous receipts will be forwarded through 
the supervisor or other forest officer concerned, or directly to the party 
making payment, as the case may require. Before filing, the coupons for 
the day covering National Forest receipts will be totaled by classes, and the 
totals entered on the retained copy of the bank's abstract. The detached 
coupons will then be filed by forests and classes in a current file, and at the 
end of the month, after the card records are completed, transferred to a 
similar file containing all the coupons for the year's receipts. When the 
vear's record of receipts is made up, the coupons for the vear will be filed 
alphabetically by classes and forests for future reference. 

Abstracts of receipts will bear the numbers of the corresponding certifi- 
cates of deposit, and at the end of the quarter the totals will be summarized 
on sheets of the same form. 



33 

RECEIPTS RECORD. 

At the end of each month the receipts coupons for the month will be 
totaled by classes and forests and the totals recorded on forest receipts 
cards, Form 28, the totals to date will be brought down, and the totals for 
each class on all forests in the district summarized on a card of the same 
form. The totals by classes will be verified by comparing them with the 
entries on the retained copies of the bank's abstracts. 

REFUNDS. 

At the end of each month the refunds during the month for excess 
collections on account of timber sales, etc., will be summarized by forests 
and classes, and the totals entered in red ink on cards (Form 28) for each 
forest, filed immediately behind the receipts cards. At the end of the 
year the totals on the refund cards will be transferred to the space provided 
for the purpose on the receipts cards, and the net receipts for the year 

brought down. 

STATEMENT OF RECEIPTS AND REFUNDS. 

Monthly.— Immediately after the close of each month, a statement 
showing the month's total receipts by classes from all forests in the district, 
and the totals to date, will be prepared and sent to the Chief, Office of 
Accounts. For purposes of comparison the receipts for the same period 
during the previous fiscal year will also be shown on the statement. 

Annual.— At the end of the year a statement will be prepared showing 
the gross National Forest receipts, refunds, and net receipts for the year 
by forests and classes. A statement will also be prepared showing the 
total receipts during the year from sales of condemned property and lost 
property and from other miscellaneous sources, and on account of special 
collections, such as for cooperative work, timber sales for Uintah Indians, etc. 

These statements will be forwarded to the Chief, Office of Accounts, 
as soon after the close of the fiscal year as the records in the district fiscal 
agent's office can be compared and verified. 

FILES. 

The district fiscal agent will maintain his own files, following the pro- 
cedure and using the filing designations prescribed by the National Forest 
Manual under "Correspondence and files." 

IDENTIFICATION CARDS. 

The district fiscal agent will have a personal identification card prepared 
and will procure the necessary telegraph identification cards for all members 
to whom letters of authorization are issued and for such others as the dis- 
trict forester may designate. The numbers of personal and telegraph identi- 
fication cards will be recorded on the individual salary card. The district 
fiscal agent will recover all identification cards from members leaving the 
Service. 



34 

AUTHORIZATION FOR ADVERTISING. 

As lists of newspapers recommended for the advertisement of National 
Forest business are received from the district forester, they will be incor- 
porated in letters for the signature of the Forester requesting the necessary 
authorization of the Secretary of Agriculture. As the authorizations are 
received in duplicate, one copy will be filed and the other forwarded to the 
supervisor concerned. 

SUPERVISOR'S OFFICE. 
ALLOTMENTS. 

The accounts records on National Forests will consist of a record (i) 
of the district forester's allotments to the forest from the various appro- 
priations, (a) statutory salary, (b) general expenses of the forest, (c) 
improvements, (d) fire fighting, and (e) special appropriations, and (2) of 
the supervisors' suballotments under activities, lines of work, or projects. 
(See list of activities, " National Forests," p. 10.) 

These records will be kept on cards previously described. 

Statutory salaries. — The allotment from statutory salaries will be the 
total of the statutory positions allotted to the forest. This allotment can 
be used only for the salaries as provided. 

'General expenses. — The allotment from the regular subappropriation 
for the forest. This is available for salaries and expenses. 

Improvement. — The allotment for the construction and maintenance 
of permanent improvements. 

Fire. — No specific allotment is made for fire fighting, but an indefinite 
allotment is always understood, the amount being the necessary expendi- 
ture on this account. 

Special. — Allotments for special work, such as planting experiments, 
grazing studies, timber-treating studies, and cooperative work. A separate 
record will be kept for each special allotment. 

ACCOUNTING RECORDS. 

Although, beginning July i, 191 2, the forest accounting card forms, 
as well as many of the subject headings indicating lines of work, will be 
changed, the procedure to be followed in keeping card records remains 
practically as hitherto. 

Distribution of charges. — A Form 24b will be prepared for each voucher 
certified for payment, showing the distribution of the voucher (i) by funds, 
and (2) by classes of expenditures according to projects or lines of work. 

Entries. — The necessary entries on the proper summary and classification 
accounting cards will be made before the voucher and form are forwarded 
to the district fiscal agent. 

Verification of entries. — Upon the return of the Form 24b marked " Paid," 
any changes on account of suspensions, disallowances, etc., by the district 
fiscal agent will be noted, and any differences taken up on the proper account- 
ing cards. At the same time notation will be made on the file copy of the 
voucher. 



35 

Transportation requests and bills of lading. — Stubs of used transportation 
requests and the memorandum copies of bills of lading covering freight and 
express shipments will be treated in the same manner as vouchers, except 
that two Forms 24b will be prepared for each, one to accompany the stub or 
memorandum bill forwarded to the district fiscal agent and one for file in 
lieu of a retained voucher. When the " Paid " Form 24b is returned by the 
district fiscal agent the file copy may be destroyed. 

Forwarding vouchers — Close of month. — On the 25th of each month 
the accounts record will be closed, except for entries of salary and wages from 
pay rolls and salary vouchers. All other vouchers received will be held until 
the ist of the succeeding month. Salaries of the forest force and wages of 
temporary laborers included on the regular forest pay roll for the month will 
be entered on the cards as an expenditure dvning the month in which earned, 
although the voucher itself may not be forwarded for payment until the 
succeeding month. 

Distribution of salaries. — Upon receipt of the monthly service reports, 
(Form 26), computations will be made in accordance with instructions. (See 
diagram and explanation, pp. 40 and 42.) The amounts will then be entered 
on the back of the individual salary cards (Form 20) according to projects 
and lines of work, and these entries will in turn be summarized on Form 34 
and totaled. After verifying the totals by projects and lines of work with 
the total salary paid, the amounts chargeable against the various projects 
and lines of work will be carried to the proper accounting cards. 

Monthly statement — How prepared. — The total expenditures for the 
month as shown on each project card will be transferred, by classes, to the 
monthlv statement. Form 43. After all entries are transcribed a line will be 
drawn immediatelv below the amounts carried to the statement. This will 
serve as a check, effectually separating each month's disbursements. The 
line must not be drawn until after all entries are transferred and the totals 
verified, otherwise the expenditures of one month may be confused with 
those reported in previous months. A report for each month will be for- 
warded to the district fiscal agent not later than the 5th of the succeeding 
month. 

Refund vouchers. — A voucher for refunds of excess deposits will be pre- 
pared on Form A, and will give the number and date of each certificate of 
deposit and the reason for refund . The printed certificate on the Form A will 
be lined out, substituting, by rubber stamp, the authorized special certificate 
with signature of certifying officer. No record need be made on the account- 
ing cards of the forests, but each refund voucher will be accompanied by a 
Form 24b, which, when returned stamped "Paid," will be filed with the 
duplicate voucher. The file of retained vouchers and Forms 24b, alphabet- 
ically arranged, together with the entries on the timber sale and grazing 
cards, will constitute a complete record of payments on account of refunds. 

Leaves of absence. — A record of leaves of absence for each employee on 
the forest will be kept in the supervisor's office on cards (Form C. C. 5). 



36 

Applications for leave of absence will be made on Forms C. C. 2, C. C. 3, 
C. C. 4, which, after approval, will be placed in an alphabetical file for reference. 

Monthly service reports. — The monthly service report, Form 26 (Form 
347 revised), will be the basis for all charges of time, and will be prepared 
and submitted by all members of the forest force. It mav be made up from 
day to day during the month, or at the end of the month from the diarv. 
Care must be exercised in its preparation, as it is the foundation upon which 
is based the financial part of the annual report of the Forester to the .Secre- 
tary of Agriculture and to Congress. These detailed expenditure reports 
are also used by the Forester in going over estimates for appropriations for 
succeeding years, and by Congress in making the appropriations. 

ELEMENTS OF COST. 
OPERATION. 

ADMINISTRATION. 

The time of the supervisor, deputy or acting supervisor, and clerk will 
be charged to administration, except when assigned or detailed to some 
special work not a part of their usual administrative duties. 

Expenses of general inspection trips and trips in the interest of the 
forest generally, and not properly chargeable to any specific line of work, 
will be charged to administration. 

PROTECTION. 

Patrol. — This will include rangers' time spent in regular patrol duty 
in the field. In addition, it will include time spent awav from the office in 
going to and from a piece of work, such as a timber sale, or claim, unless the 
trip is made by train, in which case the time, as well as transportation costs, 
will be charged to the specific line of work. Time spent by a ranger in his 
office because of weather conditions, during which no specific line of work 
is performed, will be charged to Patrol — Office. 

Fire suppression. — This wnll include all time and expenses in the fight- 
ing of fires, whether upon the National Forests or upon private lands, in the 
safeguarding of National Forest interests. Expenses of all kinds in connec- 
tion with fire suppression, such as wages of temporary laborers and neces- 
sary supplies and equipment, will be charged under this head. 

Boundary survey. — This will include time spent in making transit sur- 
veys and lilazing or posting boundaries of National Forests already pro- 
claimed, or surveys to retrace or re-mark lines previously posted. Boundary 
examinations as described under "Lands" should not be included under 
"Protection." 

Leave, Sundays, holidays. —Sundays and holidays, <iii uliicli no work 
is performed, and all leave will be charged to protection. 

QUARTERS. 

Will include rent, power, fuel (heat and motive), light, water, janitor 
service, telephone, repairs, and other expenses properly chargeable under 
this caption. 



37 

STOCK FEED. 

Will include only charges for feed purchased for Government stock on 
forests and nurseries. 

FORAGE. 

Will include only authorized allowances to forest officers. 

IMPROVEMENTS. 

New construction. — Will include charges for time and the cost of mate- 
rials used in new construction and chargeable to the improvement appropria- 
tion. Separate charges will be made for roads, trails, telephone lines, fire 
breaks, fences (administrative), fences (stock), cabins, other buildings, 
bridges, corrals, water improvements, and other improvements. 

Maintenance. — Will include charges for time and the cost of all mate- 
rials used in the maintenance of permanent improvements and chargeable to 
the improvement appropriation. The same separation of charges will be 
made as under " Improvements — New construction." 

Purchased. — Will include cost of houses, bams, corrals, fences, etc., 
purchased and chargeable to the improvement appropriation. 

SILVICULTURE. 

TIMBER SALES. 

Will include the time engaged in marking, sale supervision on the ground, 
scaling, brush disposal, examinations of timber in Class A and Class B sales 
for which specific application has been made, indoor work in compiling 
estimates, working up sale maps, preparation of scaling or other reports, and 
all other expenditures on account of timber-sale work. 

FREE USE. 

Will include the time spent in issuing free-use permits, selecting areas, 
marking and scaling the timber cut, and preparing reports. 

ADMINISTRATIVE USE. 

Will include the time spent in examining areas, issuing permits, mark- 
ing and scaling timber cut, and preparing reports. 

REFORESTATION. 

Will include the charges for time and expenses of seed collection and 
extraction, field seeding, and field planting. 

TIMBER TRESPASS— FIRE TRESPASS. 

Both will include charges for time and all expenses as under "Timber 
sales." 

INSECT CONTROL. 

The operations under " Insect control" will be carried on principally by 
men attached to the district office. The time spent by them, together with 
the expenses of travel, etc., will be charged to this line of work on each forest 



38 

where they are employed. Any time spent by forest officers on the work 
will also be charged here, together with all other expenditures on this 
account. 

INVESTIGATIONS. 

On the forests this will include the time of forest officers who may be 
assigned to or engaged in technical or scientific silvicultural examinations, 
which can not be designated as under one of the specific lines of work. 

RECONNAISSANCE. 

Will include the time spent and all other expenditures on this account. 
Care should be used not to confuse charges under "Reconnaissance" with 
"Timber sale" work. All time spent upon estimates and maps not made 
in response to a specific and definite application for the purchase of timber 
should be charged to " Reconnaissance" and not to "Timber sales." 

NURSERIES. 

Will include all the cost of operation of nurseries, although the work 
performed may be a part of the operations for the entire district or service. 
Planting and care of nursery stock are chargeable to nurseries. 

LANDS. 

BOUNDARY EXAMINATIONS. 

Will include time and expenses of forest officers in making field exami- 
nations, explorations, or surveys with a view to recommending changes in 
existing boundaries, creating new forests, or reporting on requests or recom- 
mendations for changes in existing forest boundaries. 

CLAIMS. 

Will include the time of forest officers spent in field and office work, 
necessary in the examination, etc., of mining and agricultural claims, 
whether the examination is made upon request of the General Land Office, 
Chief of Field Division, Local Land Office, or of the individual making 
application for patent or giving notice of intention to submit final proof. 
All expenses in securing testimony, purchasing photographs, or having 
them made where required for evidence, travel expenses, court fees, etc., 
will also enter into the cost. 

ADMINISTRATIVE SITES. 

Will include time and all expenses of forest officers spent in making 
examinations, surveys, posting notices, making reports, maps, and all other 
work in connection with the investigation and establishment of ranger sites. 

SETTLEMENT, JUNE H. 

Will include time and expenses of forest officers spent in the examination 
of homesteads under the act of June ii, 1906, making metes and bounds 
surveys, field notes, maps and reports, indexing appHcations, and all other 
work necessary in the general handUng of June 1 1 cases. 



39 

SPECIAL USES AND RIGHTS OF WAY. 

Will include charges for time spent by forest officers in making reports 
to the supervisor on Forms 964 or 576 and in the incidental examination 
of tracts if necessary. It will also include the time spent in determining 
whether certain stipulations are carried out or payments made for timber 
destroyed. 

WATER POWER. 

Will include charges for time spent by the forest officers in determining 
whether the conditions imposed by the district forester under authority 
of the Secretary are observed and that all the requirements are com- 
plied with by the permittee. 

OCCUPANCY TRESPASS. 

Will include charges for time spent by forest officers in making exam- 
inations and reports where claimants are making unlawful use of claims, 
are holding them for unlawful purposes, or are committing trespass under 
color of a claim. 

STATUS. 

On the forests, status will include the time spent in searching the 
records in the local land office, in copying field notes of surveys and plats, 
and in making out status or alienation reports for the supervisor and 
district forester. Status work will be done mainly by employees at dis- 
trict headquarters and the Washington office. 

GRAZING. 

HORSES, CATTLE, AND SWINE. 

Will include the charges for time spent by the forest officer in counting 
the number of head of stock entering the forest; escorting them to the 
range to be occupied; inspection during the season to determine if salting 
regulations are properly observed, and the range used with judgment; in 
securing applications from permittees at the beginning of the grazing 
season, and, where necessary, in looking after the collection of fees after 
applications have been approved. 

SHEEP AND GOATS. 

Same as horses, cattle, and swine. 

GRAZING TRESPASS. 

Will include charges for time spent by the forest officer in examination 
of the area trespassed, securiig information of the nature of the trespass, 
inter\newing witnesses and securing affidavits and statements, making maps 
or surveys of the areas trespassed, and for time spent in the office in making 
complete report of the case. 



40 

RECONNAISSANCE. 

Will include the time spent by the forest officer in range reconnaissance 
work, either alone or assisting men detailed from the district office. The 
time of men detailed will be charged to the forests, as far as practicable, but 
time spent in the district office making reports, etc., will be charged to 
"Grazing administration" of the district. 

INVESTIGATIONS. 

This work will be performed mainly by men detailed from the district 
office. "VVTien forest officers are called upon for assistance in this line of 
work their time will be charged here. 

RESEEDING. 

Will include charges for time spent by forest officers in preparing the 
grazing ground, in seeding, and in the care of the planted area. 

EXTERMINATION OF ANIMALS. 

Will include charges for time of forest officers in setting traps or placing 
poison for the purpose of exterminating predatory animals, prairie dogs, 
etc., in examining an infected area, and in reporting the results. 

Note. — This work has been largely taken over by the Biological Survey. 
The little time spent on it by forest officers is generally as a side issue in 
connection with some other forest duties. Such time, however, should be 
approximated as closely as possible. 

PRODUCTS. 

INVESTIGATIONS. 

Time and expenses in investigations in wood preservation and utiliza- 
tion, market studies, etc., when conducted on the forest. 

SAMPLE FORM 26. 

[Form 347 revised.] 

The illustrative diagram. No. i, on page 42 shows the method to be 
used by supervisors in the computation and reduction to a money basis of 
forest officers' time, for distribution of costs by lines of work. 

The computations are made on an arbitrary standard of an S-hour day 
and a 30-day month. 

The example shows the officer to have been emploved on various lines 
of work, a total of 291 hours during the month. Divided bv 8, this would 
make 363 ^ days, or, dropping the fraction, 36 days. A division by lines of 
work, however, into days of 8 hours, and dropping the fractions, will give 35 
days. 

The next process is the elimination of fractions and pressing of figures, 
to secure an arbitrary 30-day month. Under "Patrol," there appears 6 



41 

hours of work on the 31st day of the month and a reduction of one day is 
made. Under "Fire suppression," a total of 52 hours appears on 4 
days, and, as only 8 hours per day are paid for, a reduction of 2 days is 
made. Under "Boundary survey," one-half day in office is dropped. 
Under "Timber sales," one-half day is dropped for time in office, and 
one-half day against S — Reconnaissance. 

The result so far obtained is 31 days. Since the salary tables are based 
on a 30-day month, the total hours for Sundays may be reduced by 8, leaving 
the desired result 30 days, which, at a salary of $75 per month, or $2.50 per 
day, distributed according to lines of work performed, will give the cost of 
each activity or line of work. 

Care must be exercised in the reduction of hours to days and the press- 
ing of fractions into whole numbers, in order that no line of work mav be 
unduly sacrificed, but since all time not otherwise employed is charged to 
protection, arbitrary reductions of whole days may be made under this 
caption, when necessary. 

ARRANGEMENT OF CARDS. 

The illustrations on the following pages indicate the arrangement of the 
accounting cards in the Washington, district, and forest supervisors' offices, 
respectively, from which the monthly summaries of expenditures are pre- 
pared — Form 43, Supervisors; 44, District Office; 45, District; 46, Wash- 
ington and Laboratory; 47, Forest Service. 

The disbursement and allotment cards for Washington and the Madi- 
son laboratory will follow the general arrangement of the district cards as 
outlined in diagrams 3 and 4. 



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Diagram 2. — Arrangement of summary cards, Forest Service. Washington 
office. Size of card 5 by 8 inches. 



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Diagram 3. — Arrangement of accounting cards, district offices, except forests. 
Size of card 7^ by 9J inches. 



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Diagram 4. — Arrangement of accouiiting cards, district offices, except 
forests (continued). Size of card 7 J by gi inches. 



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Diagram 5.— Arrangement of accounting cards, supervisor's office. Size 
ot card 7^ by gj inches. 



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. 









































Diagram 6.— Arrangement of accounting cards, supervisor's office 
(continued). Size of card yi by gi inches. 



o 



LIBRARY OF CONGRESS 



002 821 295 1 




